Publications & Documents


  • 6-February-2017

    English

    International tax planning, competition and market structure

    This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

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  • 6-February-2017

    English

    Debt and tax planning by multinationals

    Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

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  • 6-February-2017

    English

    Anti-avoidance rules against international tax planning: A classification

    This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

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  • 6-February-2017

    English

    Tax planning by multinational firms: Firm-level evidence from a cross-country database

    This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

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  • 6-February-2017

    English

    International tax planning and fixed investment

    This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.

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  • 6-February-2017

    English

    Innovation, patent location and tax planning by multinationals

    This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

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  • 2-February-2017

    English

    Decentralisation in Ukraine: Seminar 1

    On January 26th and 27th the Ministry of Regional Development of Ukraine and the OECD organised a seminar in Kiyv focusing on recent decentralisation and territorial reforms in Ukraine and in OECD countries.

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  • 1-February-2017

    English

    Public consultation on the draft OECD Best Practice Principles on Stakeholder Engagement in Regulatory Policy

    Comments on the draft OECD Best Practice Principles on Stakeholder Engagement in Regulatory Policy are to be sent to regstakeholders@oecd.org by 15 March 2017.

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  • 26-January-2017

    English

    OECD Recommendation on Public Integrity

    It provides a comprehensive perspective in designing a coherent and focused integrity and anti-corruption strategy for the public sector and society as a whole.

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  • 20-January-2017

    English

    OSINERGMIN, Peru's energy regulator, begins RIA implementation

    OSINERGMIN, the Supervisory Agency for Investment in Energy and Mining of Peru, advances in transparency and accountability to improve its regulation.

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